Determine the amount of the late filing and late payment penalties that apply for the following taxpayers.

Required:

a$.$ Jolene filed her tax return by its original due date but did not pay the $$2,000$ in taxes she owed with the return until one and a half months later.

b$.$ Oscar filed his tax return and paid his $$3,000$ tax liability five months late.

c$.$ Wilfred, attempting to evade his taxes, did not file a tax return or pay his $$10,000$ in taxes for several years.

What are the late filing and late payment penalties?